按照现行制度规定，下列营业税征税项目中，表述不正确的是( )。
A．广播电视有线数字付费频道业务按“文化体育业”税目征税
B．以租赁方式为体育比赛提供场所属于“服务业一租赁业”的征税范围
C．财务公司的资金使用费收入按“服务业”征收
D．对中国境外单位或者个人在中国境外提供文化体育业(除播映)劳务免征营业税
参考答案：C
解析： 财务公司属于金融机构，其取得的资金使用费收入按“金融保险业”征税。
| 完形填空. | |||
| The other day, I had to go to a meeting, which lasted past my daughter’s bedtime. I__1__ home and was brushing teeth when I__2__, and there on the bedroom mirror was a note in the of a __3__. It said, “Hi, Mom! I Love You. Laurel.”__4__, I also cut a heart out of a piece of paper and taped (粘)a__5__next to hers, saying, “ I Love You, Too. Mom,” which she__6__the next morning. Our family has__7__that by integrating (交互式的)writing into our__8__ activities, we become more thoughtful of each other. Meanwhile, our daughter is learning to__9__writing and becoming a skilled writer. While teaching in a primary school, I__10__ how influential(有影响力的) parents can be as children learn to write.__11__ when our daughter first began to scribble (涂鸦), I became__12__by her work. I offered praise(表扬) for her__13__, for I found that scribbling is far more complex(复杂的) and important than I had__14__. It was clear t hat her scribbles,__15__being lovely art objects(艺术品), showed a lot about her__16__ of the world of writing. Gradually, our family began writing a great deal. I sensed that writing helped Laurel learn__17__to read. In fact, by __18__my own child and her friends and by reading professional (专业的) books, I became more and more__19__about how writing develops and how__20__can help children become eager writers. | |||
| ( )1.A. left ( )2.A. turned up ( )3.A. hand ( )4.A. Immediately ( )5.A. picture ( )6.A. felt ( )7.A. found ( )8.A. strange ( )9.A. take ( )10.A. learned ( )11.A. Unless ( )12.A.disappointed ( )13.A. wishes ( )14.A. cared ( )15.A. besides ( )16.A. advice ( )17.A. when ( )18.A. correcting ( )19.A. special ( )20.A. teachers | B. returned B. turned on B. mouth B. Suddenly B. story B. wrote B. insisted B. useful B. consider B. agreed B. Though B. attracted B. efforts B. wanted B. for B. effect B. how B. discovering B. clear B. friends | C. missed C. looked up C. smile C. Finally C. note C. read C. planned C. daily C. hate C. considered C. But C. surprised C. suggestions C. realized C. of C. understanding C. what C. testing C. surprised C. books | D. forgot D. gave up D. heart D. Politely D. page D. drew D. guessed D. funny D. enjoy D. discussed D. So D. worried D. ways D. prove d D. among D. dislikes D. whether D. watching D. careful D. parents |